Nouă procedură ANAF de stabilire a TVA din oficiu pentru firmele care nu au depus decontul de TVA (D300) - StartupCafe

The ANAF has published a new procedure for establishing VAT due from taxable persons who have not submitted their VAT return (300). This procedure, outlined in Order 1022/2026, includes the approval of specific forms related to the notification of non-submission, invitations for hearings, and decisions for VAT assessment. The procedure will apply starting from the VAT return for July 2024, while previous periods will follow existing regulations. Taxable persons who fail to submit their returns will be identified through a specialized application, and notifications will be sent accordingly. If they comply after notification, the assessment process will be halted. The final assessment will be based on collected VAT data and will be documented accordingly.